West Ham were fined £5.5m by the Premier League for breaching rules over third-party ownership but Tevez continued to play and helped his club mount a Great Escape - and saw Sheffield United relegated.

The Hammers were later ordered to pay the £20m compensation though they avoided a points deduction and relegation while the Blades have never returned to the top flight.

The West Ham owners and manager have since changed though Sam Allardyce has claimed Hammers fans “feel aggrieved” by the affair and insisted his side were determined to win this grudge match.

Social media has been buzzing with the plans of Irons fans to wear Tevez masks and potential songs.

Co-chairman David Gold tweeted: “Let’s win the game and move on.”

Blades boss Nigel Clough, who moved to Bramall Lane in October, diplomatically called the Capital One Cup second round tie “an interesting draw”.

The former England striker, who led his club to the FA Cup semis last season, added: “As far as we are concerned, this is another step towards Wembley. That’s the way we approach all of these games. We don’t like losing and we want to win.”

It is a view shared by Allardyce, who could play Ravel Morrison for the first time this season despite the England Under-21 midfielder’s ongoing court case.

Big Sam said: “I will put a team out that I am confident can beat them. It’s about making sure they (the fans) are happy because they feel aggrieved at what Sheffield United did and if I can do that for them, then great.

“There are players who need some game time so the likes of Enner Valencia, Diafra Sakho, Ravel Morrison, Mo Diame and Diego Poyet could all feature.”

Summer signing Poyet will be looking for his own revenge after the Blades knocked his Charlton side out of the FA Cup quarter-finals last season.

“It’s going to be tough, but they took away my chance of playing at Wembley and I’ve got it in my head that I don’t want them to spoil it for me again this year,” he said.